P R Steel And Alloys Private Limited v. Union Of India And ORS

OD -2 ORDER SHEET WPO/1723/2023

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION ORIGINAL SIDE P R STEEL AND ALLOYS PRIVATE LIMITED VS UNION OF INDIA AND ORS

BEFORE:

The Hon'ble JUSTICE MD. NIZAMUDDIN Date: 4th December, 2023.

Appearance :

Mr. Pranit Kr. Bag, Adv.

Ms. Pooja Jewrajka, Adv.

Ms. Anjali Tulsian, Adv.

...for the petitioner Mr. Amit Sharma, Adv.

...for the respondent The Court: Heard learned advocates appearing for the parties. By this writ petition, petitioner has challenged the impugned order dated 10th August, 2023, under Section 148A(d) of the Income Tax Act relating to assessment year 2016-17 and on perusal of which I have found that the impugned order is an elaborate speaking order based on evidence, facts and documents and was passed after giving opportunity of hearing to the petitioner. The main ground of challenge in this writ petition against the aforesaid impugned order is that petitioner was not allowed to crossexamine one Pankaj Agarwal in course of impugned proceeding. Petitioner has miserably failed to show or point out from the aforesaid impugned order that the order reflects anywhere that the said Pankaj Agarwal was examined and his statement was recorded and assessing officer has fully relied on the statement of the said Pankaj Agarwal made in course of his examination.

Grievance of the petitioner that petitioner was not allowed to cross-examine the said person is not sustainable in law since question of allowing the petitioner to cross-examine a person only comes when a person is examined by the respondent and whose statement is recorded and the Authority relies on such statement made on examination and does not give opportunity to cross-examine the person against whom the order is passed by relying such statement which is not the case herein as has been indicated hereinabove. Considering the facts and circumstances of the case as appears from record particularly the impugned order and the submission of the parties, I find no merit in the writ petition being WPO 1723 of 2023 and accordingly the same is dismissed.

(MD. NIZAMUDDIN, J.) TR/